Viewpoint | Legal Risk Analysis of Invoicing by Natural Persons
Published:
2024-03-22
With the Weihai "2.23" case cracked, the security of natural persons on behalf of invoices is greatly reduced, so it is necessary for the author to sort out the legal risks of natural persons on behalf of invoices through this article, in order to have some enlightenment to readers.
Foreword
Invoicing by natural persons has gradually become the mainstream of "tax financing" due to its unique advantages such as low tax burden, high security, flexibility and efficiency, and is widely used by some taxpayers. However, the author learned that since September, nearly 100 people in Shandong Province have been taken compulsory measures for issuing invoices on behalf of others. The cause was the Weihai "2.23" case, which was the first case of false invoices issued by natural persons on behalf of others in China. With the Weihai "2.23" case cracked, the security of natural persons on behalf of invoices is greatly reduced, so it is necessary for the author to sort out the legal risks of natural persons on behalf of invoices through this article, in order to have some enlightenment to readers.
Advantages of 1. natural person to issue invoices on behalf
In recent years, the invoice issued by natural persons as a "tax fund" has shown a continuous expansion momentum, which undoubtedly has many advantages over other "tax fund" natural persons.
First,Invoicing by natural persons has the advantage of security over other "tax funds. Since natural persons issue invoices on behalf of tax authorities with credit endorsement, no taxpayer has ever been investigated for criminal responsibility before the Weihai "2.23" case was solved.
Second,Invoicing by natural persons has the advantage of flexibility and efficiency over other "tax funds. From the perspective of tax payers, the tax payers who issue invoices on behalf of natural persons are natural persons and do not need to register companies. From the perspective of industry, all industries except some special industries can obtain formal invoices through natural persons issuing invoices on behalf of natural persons. Judging from the time of acquisition, natural persons can often obtain formal invoices on the same day when issuing invoices on behalf of natural persons.
Third,Invoicing on behalf of natural persons has the advantage of low tax burden compared to other "tax chips. The issuance of invoices by natural persons is often subject to approved taxation, and the tax burden rate is often significantly lower than other "tax funds".
The characteristics of the suspected crime of issuing invoices on behalf of 2. natural persons
Very few criminals saw the prevalence of natural persons issuing invoices on their behalf, and began to study loopholes, using the Internet and mobile terminals to falsely issue invoices in the name of natural persons issuing invoices on their behalf to seek illegal benefits. In general, the natural person on behalf of the invoice related cases show three major characteristics.
First,There are many participants, including taxpayers who evade taxes, intermediaries who earn commissions, and platform companies that manipulate the entire false. Although the purpose and division of labor of the three parties are different, they are organically combined to damage the interests of national tax collection and obtain illegal benefits.
Second,Government subsidies for poverty alleviation funds are included in the income category. Criminals generally look for "tax depressions" to commit the crime of falsely invoicing. The so-called "tax depression" refers to the special administrative area, the local government has designated preferential policies such as taxation, local retention return and approved collection for investment promotion.
Third,From making false invoices on their own to making false invoices on behalf of the tax authorities, the introduction of credit endorsement on behalf of the tax authorities, false means more hidden, less easy to be found by the investigation organs.
Risk Tips for Invoicing by 3. Natural Persons
It can be seen from the Weihai "2.23" case that the state is stepping up its crackdown on the crime of false invoicing by natural persons. To this end, the author reminds taxpayers of the following risks.
First,Taxpayers should issue invoices on their behalf at the legal tax place, and should not arbitrarily look for "tax depressions" to issue invoices on their behalf.
Second,The business involved in invoicing should be authentic, I .e. the reproduction of the real business, and the content of the business should not be fictitious or changed by means of so-called "tax planning.
Third,The amount of invoices issued on behalf of others should be true. The larger the amount, the greater the probability of a crime.
Fourth,To avoid the so-called "tax depression". "Tax depressions" have a relatively large number of invoicing and a greater probability of crime than in other regions.
Fifth,The subject of issuing invoices on behalf of others must be true. Using another person's identity to issue invoices on behalf of others also constitutes the crime of making false invoices.
Concluding remarks
Taxation is an important means of national fiscal revenue and adjustment of national income. Every citizen has the obligation to pay taxes in accordance with the law. Therefore, we must consciously establish the awareness of paying taxes in accordance with the law and prevent all kinds of false invoicing behaviors, including issuing invoices on behalf of natural persons.
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